Stinson, Mrs. Anna C. No. 263, in Supreme Court of United States, Oct. term, 1944, Fidelity-Philadelphia Trust Company and Robert A. Workman, executors of Anna C. Stinson, v. Walter J. Rothensies, individually and as collector of internal revenue for 1st district of Pennsylvania, on petition for writ of certiorari to circuit court of appeals for 3d circuit; memorandum for respondent.